The aim of this thesis is to carry out an analytic research on mergers of business companies realized in the Czech republic in 2011. The dissertation is divided into three relatively independent sections. The first one deals with problems of mergers from a theoretical point of view, i.e. definition of basic key concepts, specification of incentives for mergers of business companies, evaluation of their gains within their business strategies and their potential constraints. The second part is focused on an analysis of a legal framework where mergers are realized, especially on requirements of law on transformation of business companies and cooperatives, law on accounting and law on income tax. It also deals with an accounting solution to mergers including its tax impacts. The final part is devoted to selection of criteria and to the actual analysis of mergers realized in the Czech republic in 2011.

中小企業轉型─以台灣醫療器材廠商為例 / The focus of this study is to discuss business transformation strategies that have been implemented by the case company, a 30-year-old small enterprise in medical market in Taiwan. The case company has been facing strong pressure from the competitive market and this study investigates the environmental causes and drivers that lead to the case company’s business transformation decisions. A case study format was used in this research and environmental factors were first introduced to readers to understand the unique background of medical market in Taiwan then what stimulated the case company’s management to make strategic decisions. In order to sustain in the market, the case company had to diversify its product lines in order to share the potential risk of distribution lost and to meet the increasing demands in the elderly related care market. SWOT analysis is used in this paper to exam the case company’s internal and external environments and help to set up strategy plans. Strategy map was used as a guideline to evaluate its transformation processes and suggestions were made for further discussion.

Real estate advertisement sale-agent (REASA) is the most characteristic in Taiwan real estate industry. REASA serves as a training platform for those who want to be a housing developer because its major business for housing developers is to provide services of market information, advertising strategies planning and marketing plan execution for housing developers. Under tactical intention, REASA management will arrange its resources efficiently to proactively transform its business into housing developers if the industry environment suits the conditions. After transformation, some REASAs succeeded but the others failed. The variation among those is worthy to be studied. This paper bases on REASAs¡¦ internal resources to explore the impact factors of REASA transforming into housing developer. This paper will go through 3 perspectives, namely business resources, core capability and competitive strategies to discuss what kind of business resources and core capability that REASA have and how those become competitive advantages. I will study 3 elements of business resources, core capability and competitive strategies that relied by REASA transforming into housing developer. After researching of 2 successfully transformed companies in Kaohsiung and interviewing 2 professionals, the conclusion is made as below, A. The core resources for REASA are: 1. Human resource; 2. Goodwill; 3. Organization resource. Moreover, invisible resource is more valuable than visible resource for REASA. B. The core resources for housing developer are: 1. Financial resource; 2. Land resource; 3. Human resource. The difference from REASA is that visible resource is more valuable than invisible resource for housing developer. C. Apart from operation management capability, the core capabilities for REASA are: 1. Research & Development; 2. Marketing; 3. Advertising executing. These 3 are the most important factors and comprehensive effect cannot be produced if one lacks. D. The core capabilities for housing developers are: 1. Management; 2. Research & Development; 3. Financial management; 4. Construction management. E. The core resources for transforming impact are: 1. Financial resource; 2. Relationship connection; 3. Human resource; 4. Economic resource. And the core capabilities for transforming impact are: 1. Operation management; 2. Research & Development; 3. Financial capability; 4. Human resource management. F. The correlation among core resources, core capabilities and competitive strategies are: Differential strategy is to emphasis more on Research & Development and Design capabilities; Low-cost strategy is to focus more on cost control and marketing capabilities; Focus strategy is to stress more on operational, Research & Development, Financial planning and Construction capabilities. Different resources and capabilities are utilized subject to different strategies in order to reach competitive advantages in the industry.

In the process of economic developments in Taiwan, small and medium enterprises are always the main stable force and have made remarkable contributions. Based on this fact, The National Award of Small and Medium Enterprises was set up for upgrading and rewarding outstanding small and medium enterprises. To apply for the award firms need to pass substantially high qualifications. Therefore, if an enterprise won the award, they were recognized as successful. However, according to recent newspapers and magazines, some winners are now facing restructuring, the failure of the public offerings, or even bankruptcy. What happened to these enterprises that used to be good at the beginning? Why can¡¦t they sustain original advantages and remain successful? The subject of this research focuses on ¡§main reasons for business failure¡¨ and picks up the winners of the National Award of Small and Medium Enterprises for examples. Hopefully through the research, we can conclude the main reason for business failure. By gathering and analyzing the second informations, we have eight findings¡G Finding 1¡BThe ¡§business cycle¡¨ is often an important reason for the business failure. Small and medium businesses are most easily affected by the variation of outside environment. Finding 2¡BThe deviating personality of the managers determines whether the enterprise enjoys excellent operations or collapses in a twinkling. Finding 3¡BMost enterprises make use of "the backdoor listing"," the cross holdings" to steer high financial leverage and to collect a great deal of short-term capital which leads to financial crisis. Finding 4¡BThe operation of the corporation is not efficient, neglecting the real market demand, as a result being eliminated in the competition. Finding 5¡BThe most common feature of the corporations going down in the 70¡¦s is high quoted loans among IPO companies. Their debt ratio overweighs, and the core business occurs severe loss in business. Finding 6¡BThe strong stockholder combines the outside power to create soaring stock price. In the end it leads to misfortune. Finding 7¡BIf managers don't know how to handle their assets suitably, the more they have, the easier they squander. Finding 8¡BThe development of the industry faces the bottleneck and knows not where to go.

企業面臨全球化競爭的環境下，產業變動劇烈，在產業結構轉變的危機衝擊下，能否迅速調整企業轉型的策略成為企業永續發展的關鍵，企業若能快速察覺並順應環境變化，強化核心能力，貼近市場脈動，整合上下游與相關策略夥伴，增強供應鏈的效率，就能即時回應顧客需求，使企業穩定成長。 本研究以TRIZ探討企業轉型過程之策略研究，希望了解個案公司在發展過程中所面臨企業轉型的動態歷程，並將TRIZ與企業實務結合，利用TRIZ發展企業面臨轉型時的策略思考架構。在理論探討的方面，根據相關文獻定義企業轉型、創新以及TRIZ理論，並且採取Davidson（1993）所提出之轉型三階段作為本研究的分析流程，分別為轉型階段一（自動化）、轉型階段二（增強）以及轉型階段三（重新定義）；企業轉型的原因主要可分為內在與外在因素，因此本研究結合內外部環境分析以及TRIZ建立TRIZ方法研究架構，提供企業在面臨轉型時的創新思考方法；在實證研究方面，以個案研究的方式，透過深度訪談個案T公司經營者與幕僚，了解企業的經營思維、經營策略、經營型態以及作業流程等，彙整相關資料，作為後續分析研究的依據。 根據個案研究分析，T公司經歷了轉型的第一與第二階段，目前正處於轉型的第三階段。本研究將個案公司在第一及第二轉型階段所面臨的轉型問題，經由TRIZ工具如39管理參數、矛盾矩陣與40管理創新原則所得之解決方法，與個案公司在轉型階段所採取的轉型策略相互驗證，結果顯示TRIZ方法可以應用在管理領域的企業轉型階段之策略思考架構；而理論的建立除了經由實證的研究外，本研究也將該研究架構應用在個案公司目前所處的第三階段轉型，由於此階段的轉型仍屬於動態轉變進行中，本研究透過TRIZ分析，結合企業轉型階段三所注重的焦點，提出轉型策略，作為個案公司進行企業轉型時的策略參考，由於轉型階段三涉及產業型態的轉型，影響範圍大，TRIZ分析可協助企業形成新的核心競爭力，並且重新定義企業的事業範圍，發展新的商業模式。

Digital transformation has been a focus of public and private sectors to both improve and sustain business value by leveraging rapidly evolving technology. Digital technology is ubiquitous and inter-connected, changing the face of business, government and society through the creation of new industries, with automation replacing two thirds of existing jobs. The challenge is that most digital transformation efforts fail, mainly due to inadequate leadership and management as well as failure to accept that it is a multi-disciplinary problem. Another challenge is to distinguish between digital transformation (DT) and digitization where the former is based on a customer-centric value proposition and the latter focuses on cost-cutting and operational excellence. This difference also highlights the business/technology divide where the former is mainly DT and the latter is mainly digitization. The challenge addressed in this thesis is how to obtain management acceptance that digital transformation is multi-disciplinary and to make recommendations with respect to how best to achieve DT goals. The research methods followed is a blend of participatory action research (PAR), case study analysis and literature analysis. The principal research findings are that there is no single, management methodology that can increase the chances of DT success but that a modified form of enterprise architecture (EA) that collaboratively interacts with the other management frameworks can likely provide a solid foundation to effectively achieve DT. The thesis consists of an assessment of the current methodologies, four articles that each discuss an area to support effective DT, followed by a request for change (RFC) to up-date the TOGAF 9 EA framework standard. TOGAF was selected due to its pervasive usage globally (80% of Fortune 50 and 60% of Fortune 500). The RFC accommodated both the concepts raised in the articles and other innovations highlighted in the literature review and assessment. The thesis concludes that enterprise architecture is a key business technique that al-lows the sharing of core decision support information across the enterprise, enabling all management frameworks, especially those on the technology-management divide, to collaboratively realize digital transformation.

No description available.

中小企業一直以來在台灣的經濟體扮演著非常重要的角色，然而，能因應現今詭辯的局勢，並且適時做出對應且能存活超過10年以上的企業，不到中小企業總數的一半。本研究所探討的個案公司位於電機工程顧問業，是以服務導向為主的產業傳統產業，乃根據國家法令而設立，其產品為知識技術。然而近年來政府大型公共工程減少，科技大廠外移，加上其產業的特殊性，開發國際市場困難，使其面臨轉型的相關問題。 對中小企業而言，轉型常常是為因應現實環境人事時地物所提出的方法，而主事者所擬訂的策略不僅決定企業的走向，更是未來存亡的關鍵。【某電機工程顧問公司】為電機工程顧問業中的標竿企業，從民國72年成立至今已28年，本研究的主要目的是利用個案分析以及深度訪談法，針對其轉型發展的歷程進行相關研究，並以策略三構面來分析其轉型策略，以提供建議做為該企業發展之參考。 / SMEs have been playing a very important role in Taiwan's economy, but in the international world of today, SMEs face more challenge than before, the one who can make the right decision and survive over ten years are less than half of the total number of SMEs. The case company of this study is a service-oriented company in Electric Consultants Industry; and their main product is knowledge. In recent years, the government reduces the large public works, the factories move out of Taiwan, and this industry is hard to develop the international market. As all the others SMEs, the companies of this industry also face the challenge of business transformation. The main purpose of this study is to use case study and in-depth interview to understand the situation of Electric Consultants Industry and the Y Company. And there was an analysis about the transformation activity and transformation strategy of Y Company. The final chapter of this study includes research conclusions and practical suggestion for Y Company’s reference.

Submitted by Nadir Basilio (nadirsb@uninove.br) on 2017-05-22T17:46:45Z No. of bitstreams: 1 David Timoteo Carrilho Leite.pdf: 1727792 bytes, checksum: cf902291628777f8604e831842681662 (MD5) / Made available in DSpace on 2017-05-22T17:46:45Z (GMT). No. of bitstreams: 1 David Timoteo Carrilho Leite.pdf: 1727792 bytes, checksum: cf902291628777f8604e831842681662 (MD5) Previous issue date: 2017-02-07 / In times when business cycle of life is changing, socio-environmental demands gain space in global agenda, technology is also unsettling the relationship among organizations, competitors and customers. Business Transformation is coming to assist companies in transforming their business into this new structure. In this study, shows the creation of a new framework that helps organizations in their process of transformation, enabling them to keep safe in a disruptive technological world, without forgetting socio-environmental demands, it means a new concept called Disruption Process Management (DPM). DPM brings together the main advisors to the transformation of Business Process Management (BPM), Sustainable Development (SD) and Digital Economy (DE), in order to help companies to move towards higher stages of transformation. This new model uses BPM as a basis to restructure organizations' operations. Then, DE concepts are necessary to get about business model and consolidate organizations in the market, focusing on prosumers and digital management. While expansion occurs, organizations need to position themselves regarding socio-environmental issues, so as not to tarnish their reputation and brand. DPM concepts were applied by a study to an Insurer, named Company X's for purposes of confidentiality. That company already has a History of transformations and must keep its competitiveness. As result of this study, it was developed a method of analysis in which it was possible to identify the stage of the organizations transformation the gaps between theory and practice, effectively helping application of BPM, SD and DE, in a practical way. This paper is about a deep research of on Business Transformation in Brazil and is defines a structured method to propose improvements in business management, considering typical internal and external factors of 21st century. As theoretical contribution, it updated the processing model stages from Mckeown and Philip (2003). / O ciclo de vida dos negócios está mudando neste século em que demandas socioambientais ganham espaço na agenda global. A tecnologia também possui seu protagonismo, o que altera de maneira profunda o relacionamento entre organizações, concorrentes e clientes. Para auxiliar as empresas na modificação de seus negócios nesse novo ambiente, existe o Business Transformation. Neste estudo foi construído um framework, chamado de Disruption Process Management (DPM), que auxilia a transformação nas organizações, para que estas acompanhem o ambiente de mudanças tecnológicas disruptivas sem que se esqueçam das demandas socioambientais. O DPM reúne os principais orientadores à modificação da Gestão de Processos de Negócio (BPM), do Desenvolvimento Sustentável (SD) e da Economia Digital (DE), visando a auxiliar na evolução das empresas para estágios mais elevados. Esse novo modelo utiliza o BPM como base para reestruturar a operação das instituições. Em seguida, os conceitos da DE são necessários para a expansão do padrão de negócio e consolidação das instituições no mercado, com foco nos prossumidores e uma gestão mais digital. Conforme a expansão ocorre, as organizações necessitam posicionar-se sobre questões socioambientais, para não mancharem sua reputação e marca. O DPM foi aplicado em uma seguradora, chamada por questões de confidencialidade, de Empresa X, por meio de um estudo de caso. Esta já possui um histórico de modificações em seus negócios e precisa continuar evoluindo para manter sua competitividade. Como resultado desse estudo foi desenvolvido um método de análise no qual foi possível identificar o estágio de transformação das organizações e a identificação das lacunas entre a teoria e a prática, o que auxilia de forma efetiva na transformação das organizações e na aplicação dos conceitos de BPM, SD e DE, de modo prático. Este trabalho consolida um estudo de caso profundo sobre Business Transformation no Brasil e define um método estruturado para recomendar melhorias na gestão das empresas, considerando fatores internos e externos típicos do século XXI. Como contribuição teórica, foi atualizado o modelo de transformação por estágios de Mckeown e Philip (2003).

This thesis attempts to formally connect the fields of sustainability and responsibility. It considers first the larger context of business sustainability and responsible leadership, and evaluates the value and need for a common transformative space for these fields and what such a space might look like. As such, the thesis investigates the relation between sustainability and responsibility from an organizational and personal development perspective. This developmental perspective emerges from research in the domain of business education and the role of business schools in terms of educating responsible leaders for a sustainable world. The research suggests a concrete approach, the ‘Collaboratory’ for such a common space of transformation and critically evaluates its effectiveness to develop responsible leaders. The key contribution of this thesis lies in the interconnection of two fast evolving fields of research: the development of responsible leadership and business sustainability, providing a model for practitioners and scholars to reflect on and debate the larger forces and dynamics at play. Most research to date has focused on considering personal and organizational transformation separately. On the one hand, research scholars have studied effective learning environments to enable responsible leadership, and on the other hand, we have studied if and how organizations can advance from their current mode of operations to become “truly sustainable”. The thesis contributes a model to describe the interdependency of these two, and proposes the ‘Collaboratory’ as a means to realize this interdependency in practice. Chapter 1 is a new article theorizing the whole argument; subsequent chapters are previously published articles in these inter-connected fields and addressing methods and approaches to connect personal and organization development, drawing from a body of literature that considers the human spirit in large social change; and using the ‘Collaboratory’ as an illustrative and timely example for such methods.